From 2026, computerised billing systems (SIF) must comply with the VERI*FACTU Regulation. The rule sets staggered dates ( January/ July), requires integrity, traceability and unalterability of the records, and, if you opt for the VERI*FACTU modality, it allows you to send the records to the AEAT at the time of issuing the invoice. In this article I explain what you have to do and when, the exclusions, the QR code / mention, the sanctions and the free AEAT app for simple cases.
1) Key dates 2026 (and why they moved)
- January 1, 2026: corporate tax payers.
- July 1, 2026: rest of the obligations (autonomous and professionals).
The dates are set after the modification of RD 1007/2023 by RD 254/2025, which extends deadlines and clarifies exclusions linked to the SII.
Quick idea: if you are a society, sign up for January; if you are self-employed, July.
2) Who does it apply to? (And who doesn't)
The regulation applies to those who use a SIF billing computerised system to issue invoices. Excluded are those attached to the SII (electronic carrying of VAT books) in the area indicated by the standard and its FAQs. If you invoice 100% manually (or with tools that do not constitute a SIF), you do not enter the perimeter until you use a billing computer system.
Individuals who invoice for the rental of a house are not obliged to use Verifactu.
Health professionals such as doctors, physiotherapists, nurses, psychologists, psychiatrists are also not obliged because they invoice without VAT. Watch out if they exercise an activity that if it is subject to VAT they will have to use VeriFactu but only for the invoices that activity subject not by the other exempt.
The self-employed who are in modules or equivalence surcharge are also not obliged to use the tax agency’s verifactu system
3) VERIFACTU vs NO-VERIFACTU (choose your path)
Two valid modalities:
- VERI*FACTU (verifiable): the SIF sends the registration to the AEAT when issuing the invoice; the recipient can check via QR. The AEAT offers reception and consultation services and a free application for simple cases.
- NO-VERI*FACTU: there is no immediate referral, but you must comply with integrity, signature/impint, event registration and connection capacity when required.
Practical advice: microenterprises and freelancers with few invoices usually start with the AEAT app (VERI*FACTU); companies with stable ERP usually prefer NO-VERI*FACTU with their supplier, as long as they meet the requirements.
4) What you will see on your invoices (QR and mention)
If you use a SIF under the regulation, your invoices (complete and simplified) must incorporate a QR code and, where appropriate, the mention “VERI*FACTU” (subjects in SII are excluded from RD 1007/2023). The QR is used to validate or communicate according to the chosen modality.
5) Sanctions and legal basis (in clear)
The LGT introduced the obligation (art. 29.2.j)) and the specific sanctioning regime (art. 201 bis).
Users with non-compliant software: penalties that can reach €50,000 per year (according to 201 bis typisation and FAQs AEAT).
Manufacturers/marketers: own sanctions for production/marketing of non-complying systems.
6) Differences with the "B2B electronic invoice" (Create and Grow Law)
Do not confuse RRSIF/VERI*FACTU with the B2B electronic invoice: they are different projects with different regulations and calendars (the B2B e-invoice depends on its specific regulation). At VERI*FACTU we talk about software behaviour and billing records.
7) What should I do if I am an ecommerce that sells in B2B?
You must make sure that your billing software:
It fulfils the technical requirements of the Billing Regulations.
Generates an unalterable registration record for each invoice.
It incorporates an electronic signature and a mandatory QR code.
It is certified or adapted by the manufacturer to comply with the standard.
8) Does the AEAT have a free application?
Yes. The free AEAT application is available at the Headquarters and allows you to issue invoices and send records in VERI*FACTU mode; in addition, there are guides and official videos. Useful for freelancers with little volume.
9) Quick questions
When does it come into force?
Societies: 1-En-2026. Rest (autonomous/professional): 1-Jul-2026.
I’m in SII, does it apply?
The SII is excluded from RD 1007/2023 in the terms provided for (see BOE and FAQs).
The simplified ones (tickets) too?
Yes: under SIF, the simplified ones also enter; in VERI*FACTU they communicate.
What should the bill carry?
QR and, when applicable, mention “VERI*FACTU”; the QR allows you to validate or communicate according to modality.
Are there any sanctions?
Yes, according to LGT art. 201 bis and the AEAT FAQs (tention / use of non-compliant software and sanctions to manufacturers).
